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    <title>Services provided to Foreign Principals for marketing their products in India qualify as an export of service</title>
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    <description>Business auxiliary services marketed by an Indian agent for foreign principals qualify as an export of service where the recipient is located outside India, the service is used by that foreign recipient for commerce or industry outside India, and payment is received in convertible foreign exchange; post-July 2012, the Service Tax Rules and Place of Provision framework govern export classification.</description>
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